Two changes from GST 2.0 Reform will be applicable from 1 Nov 2025 that can reshape compliance & cash flows:

✅ Provisional Refunds on Inverted Duty

• 90% refund to be released upfront (based on risk)
• Balance 10% after verification
• Means: faster ITC release, smoother working capital, quicker vendor payments

✅ Simplified GST Registration

No more delays from manual checks & site visits

Automated approval within 3 working days

Applies if B2B output tax ≤ ₹2.5 lakh/month (≈96% of new applicants)

Opt-in/opt-out option